For a Sch C business the tax law allows an adjustment to income for half the ss tax which mostly makes up for the difference between a Sch C business and and a Corp business. In Ohio that adjustment is also recognized on the Ohio Income tax return. Unfortunately it is not recognized for city income taxes, nor is the SEHI adjustment to income. But sometimes simplicity outweighs the minor income tax increase. As for any benefit from an ultimate increased SS retirement benefit, for most of us that is minimal due to the way ss benefits are calculated. Lower income taxpayers get a lot more relatively speaking from their ss contributions than higher income individuals. SS, unlike other pensions, is essentially a welfare program in that regard. In addition, all get the same Medicare benefits once they reach the required quarters of coverage. Adding insult to injury, many of us that continue to work part-time pay SS and Medicare tax but never receive any addition benefit from, those contributions. By the time I pay federal, fica, state and city income tax I keep about half of my gross earned income. And if we exceed an AGI of $170,000 married filing jointly our Medicare B and D premiums skyrocket. As the MRD divisor declines that becomes an issue. So far I have been able to keep AGI below that $170,000 threshold via direct contribution to charity from an IRA. I don't think I will be able to do that starting in 2019.